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Which Source Taxation for the Digital Economy?
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Which Source Taxation for the Digital Economy? (2018)Which Source Taxation for the Digital Eco…The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo (2019)The Compatibility of the EU D…The 2019 OECD Proposals for addressing the tax challenges of the digitalization of the economy: an assessment (2019)The 2019 OECD Proposals for a…SUPERIORITY OF THE VAT TO TURNOVER TAX AS AN INDIRECT TAX ON DIGITAL SERVICES (2019)SUPERIORITY OF THE VAT TO TUR…A Contribution to the Theory of Taxation (1927)Optimal Taxation and Public Production I: Production Eficiency (2016)The Economics of Privacy (2016)Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (2015)Tax Challenges Arising from Digitalisation – Interim Report 2018 (2018)The Digital Services Tax: A Conceptual Defense (2018)Adapting Current International Taxation to New Business Models: Two Proposals for the European Union (2017)Taxation of the Digital Economy: “Quick Fixes” or Long-Term Solution? (2017)Ten Questions about Why and How to Tax the Digitalized Economy (2018)Chapter 2: A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Tax Law (2019)Abuse through the Use of Shell Companies and Arrangements for Tax Purposes in the European Union: Feedback on the EU Consultation by the IBFD Task Force on EU Law (2021)
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  • 2019The 2019 OECD Proposals for addressing the tax challenges of the digitalization of the economy: an assessment17 cited
  • 2019SUPERIORITY OF THE VAT TO TURNOVER TAX AS AN INDIRECT TAX ON DIGITAL SERVICES17 cited
  • 2019The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo15 cited

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